Combination ledger and index.



No. 840,175. PATENTED JAN. 1, 1907. A. P. THOMPSON;

CbMBINATION L'EDGER AND INDEX.

APPLICATION FILED MAY 12, 1 904.

'4 SHEETSSHEET 1.

z%% 7 Inventori- Attorneys.

PATENTED JAN. 1, 1907. A. P. THOMPSON. V

COMBINATION LEDGER AND INDEX.

APPLICATION FILED MAY 12. 1904.

4 SHEETS-SHEET 2.

. I Attorneys.

.jldan z'flom 50 4 mentor, I 15%}? W I No. 840,175. PATENTED JAN. 1, 1907. A. P, THOMPSON.

COMBINATION LEDGER AND INDEX.

APPLICATION FILED MAY 12. 1904.

4 SHEETSSHEET 3.

3 giro i Witnesses:

Attorneys.

PATENTED JAN. 1, 19.07.

No. 840,175. I I A. P.'THOMPSON.

COMBINATION LBDGER AND INDEX.

APPLICATION FILED MAY 12, 1904.

4 SHEETS-SHEET 4.

EXT/2mm);

the indexing facilities of ledgers and other lation of the'ta'bs; the A set of sheets being of accounts coming under the same lndexsheets, &c;

in disclosed can bemade In the accompanying drawings,

. C accounts, iT-he'indeX-sheet for the tweenthe-A and B sets of sheets The reference-numerals 1'1 indicate aplurality of- UNITED (STAT PATEN FI A'LDON' FENTON THOMPSON, or CONYERS, GEORGIA} I Z'o all it ma/yconc'er'ri:

Be" it known that I, ALDON FnNToN- Tnoneson, acitiz'en'of the United States, re-' siding at Cony'ers, int-h'e count'y of Rockdale andiState of Georgia, have invented a new and useful Oombination Ledgera'nd Index, of Whichthe followingiis a spec ification. Y This invention: relates to a combination ledger and index. The object 1 of the invention is to. improve account-books. i v

With the foregoing and other objects in view, which will appear as the description proceeds, the invention resides in the combination 'and'arrangem'ent of parts and in the. details of construction hereinafter described and claimed, it being understood that changes in the precise embodiment of invention.here- 1 within the; se'o e of. the following claims without departing tom the spirit oi the invention or sacrificing'any of'its advantages. I forming part of this specification, Figure 1 is aperspective view of a ledger constructed in accordance with the invention. Fig: 2- is a plan view showing the: arrangement of the index and ledger sheets. Fig. 3 is an enlarged detail view of an index-sheet; and Fig. Lisaperspective view of a portion of the ledger'a'nd index'an'd showing the spaced reremoved. 1 a

Like reference characters indicatecorre sponding parts in the'difi'erent' figures of the rawings.

In arranging-sledge:-according to the present invention'it-is proposed to employ a set of ledger-sheets adapted to receive a nu'mber" letten For example, .a-certain-numlier of ledger-sheets *willbe arranged to receive" accounts coming underthe letter A, a second set of'sheets willbe arranged to receivethe B accounts, a third-set tor'eceive the- A accounts will be preferably arranged beindex sheet fo'r'theWB accounts will bear-I ranged between the B and C sets of Referring to Figgil of the drawings, the

index sheets, and the reference-numerals 2 indicate aplurahty' of" sets of ledgcr-sheets',

Specification of Letters Patent. application filed May .12; not. s m N' -207,661.

the indez'c sh'eet'sb'eing alternately arranged Qof the preoedin COMBINATION LEDGERI'AND-V INDEX;

Patented-Jan. 1, 190% c with respect 'to'the sets of led'gor-slieet'st Beginning at the left-hand side of Fig; 1', the numeral 2- indicates the set of '='sheets which are to be usedfor accounts-comingunder'tihe; letter A'. tion illustrated this first set" of ledgereshee'ts will consist. of any number of sheets; from twelve to twenty two. The-first set of sheets for the letter-' A will beprovided with-aset of tabs 2 which may-be provided with numbers runnin I Theset of tabs, 2- 'pre erably'isproduced by cutting away the first sheet down to'theline" 2 the second sheet down to 2, the third In the embodiment of int/"en sheet down toil, so that each succeeding sheet will 'beout number or other character-'such, for example, as the series of numbers 1 tol 22-,

inc

usive, (indicated bythe numeral 6 in Fig. 2.) The first index-sheet 1' at the be in'-' m'ng'of the ledgeris arranged at the en (of the first-set of ledger-sheet 2 that is to say, the first index-sheet 1 is laced next vto the lastsheet-of the set which ears the tab num bered 22. The index-sheet 1, which preferably-is arranged as shown in Fig: 3 ofthe drawin s, is placed the ledger so that its outer e ge 1 will be dis osed along the 'inner'edge of the series of ta s 1 to-22 Arranged of the first set of ledger-sheets 2. along'the'outer'edge 1! of each index-sheet} isa set of numbers 10, which corres end with the numbers on the adjacentset 0 tabs i set of ledger-sheets" 2;

Each of the in ex-sheet's 1 preferably is ruled, as shown in Fig. 3, so as-tobe provided with two setsof vertical columnsA and B, each 'set consisting, preferably, of

twenty-gxevencolumn's, so that twenty-six ofthe columns can be provided at'their'upper and lower ends with the-letters of the. sip a bet, and; the twenty-seventhcolumn can be employed for a purpose hereinafter to up can:

away,far enough down to cxgiose' a small portion of the preceding sheet su ciently to adapt the same to receivea' JOC When a n'ameis indexed in the set 0 I colwhen the ledger is'opened'to' the propen led vger-sheet the account will appearon 'theleft 'umns A, the boqkkeepenwill" knowthaii -t" one of the led vided with horizontal lines, which extend. across from the numbers 1 to 22 on the margin 1 of the sheet, as shown. When entering-an account which occurs under the letter A, the bookkeeper will first select 'er-sheets of the first set of sheets 2. In the embodiment of invention shown it is intended that the bookkeeper shall first use the regular ledger-sheets having the tabs numb'ered from to 18. After having selected a blank sheet occurring between the numbers 5 and 18 the bookkeeper enters the account. If, for example, he has selected the ledger-sheet bearing, the tab number 5', he remembers this number and then turns to the index-sheet for the letter A. The name of the account is entered on the-horizontal line opposite the number 5 on the edge of the index-sheet, so that the first letter of the same will appear in the vertical column which contains'at the upper and lower ends thereof the second letter in the name. In order to place the first letter of the name in the proper column, it will be obvious that the succeeding letters of the name will appear on the horizontal line 5 to the right of the secondletter column. In this way when the bookkeeper desires again to turn to the account which he has entered he opens the ledger to the index-sheet A by-means of the series of index-tabs 13, which are placed on the upper edges of the index-sheets.

turned to the proper index-sheet he glances After having down the column of the first vowel of the name for which he is looking. ,Upon finding the desired name the bookkeeper follows the horizontal line across to the edge of the indexsheet, where he sees the number 5 in the instance given. By then placing his thumb upon the tab numbered 5 of the first set of I led er-sheets 2 he can readily open the ledger v to t e exact page desired. Then if the name ap eared in the setof columns A ofthe in eX-sheet the bookkeeper will look on theleft-hand side of the center of the ledger to ,find the account, and if it a peared in the set of columns B" he will 100i; on the righthand side of the center of the ledger. In this way it will be ap arcnt that any'account can beturned to with great facility.

Having now described the arrangement of the first set of ledger-sheets 2 and briefly outlined the method of using the index, a description will now be'given of the second set of ledger-sheets, which in the embodiment of invention illustrated will be employed for the accu nts coming under the letter B a-o. To avoid confusion, the set of leaves marked on the drawings B a-o will be referred to in the following description as the sheets for the letter B merely.

The second set of ledger-sheets 2 for the letter B follows the index-sheet 1 for the letter A. The sheets comprising the second set of ledger-sheets preferably are provided along their margins with a set of tabs 3,

which are numbered, preferably, from 1 The sheet containing to 18, asshown. the tab 18 isiit'he next sheet after the indexsheet 1 of the first set of ledger-sheets 2 for the letter A. The tabs.3 on thesecond set of ledger sheet's 2 preferably are formed by cutting away the lower outer edge of the sheet containing the tab 18 up to the line marked 3. In this instance the tab containing the number 18 also contains the number 17, as two numbers, siiieh as 17 and 18, can be allotted to a single ledgersheet '2 whenever desired. The next adjacent are". containing the numbers 15 and 16, is formed by cutting the following 5 sheet upto the line 3,the remaining tabs being similarly formed by cutting each succeeding sheet u ward a' little higher, as shown. The in ex-sheet 1 for the second .set of ledger-sheets-that is, the index-sheet for the led r-sheets containing the B" accounts fo lows the sheet .2, which contains "the tab numbered 1. This second indexsheet 1 is exactly the same as the indexsheet previously described, and illustrated in set of ledger-sheets 2" runs down only to 18 it will beobvious that the lower end of the first setoftabs 2Fextends downward beyond the second set of tabs 3 so that while the second set of tabs 3, runnin from 1 to 18, will normally cover an conceal the tabs numbered from 1 to -18 of the first set 2 the lower portion of the first set of tabs Z -that is, the tabs running from 19 to .22 will extend beyond the lower end of the second set of tabs 3 so as not to be concealed thereby. This peculiar arrangement of the second set of tabs 3, so that it starts at a point removed from the lower end of the set of tabs 2", constitutes a valuable improvement of the present invention in thatit permits the lower section of the second index-sheet 1that is, the section below the horizontal line 31 to be disposed alongthe edge of the tabs 19 to 22 of the first set of tabs 2*.

As previously explained, the bookkeeper when he begins to open his A accounts uses 7 the ledger-sheets containing the tabs numbered from 5 to 18 and. indexes the names upon the horizontal lines numbered containing the tabs running suppose now that all the A ledger-pages fromto 18 have been filled with accounts, the bookkeeper can first use the A ledger-pages con- .taining the tabs numbered from 1 to 4.

After these pages from "1 to 4 have been filled with A accounts thebookkeepe'r can next use the A-ledger-pages containter all the B ledger-sheets 5 ing the tabs numbered from""19 to 22. Each time an account is entered upon one of the A pages containin the tabs numbered from "19 to 22 the ookkeeper can immediately turn to the A index-sheet 1 and index the name on the horizontal line correspondingwith the number on the tab of the A ledger-sheet which he has selected. Su' pose, however, that in some portion of t e country there shall be more B accounts than A.accounts. In this case itwill be found that the bookkeeper will not have to use the A ledger-sheets containing the tabs numbered from 19 to 22. However, af-

containing the tabs numbered 5 to 18 have been filled with accounts the bookkeeper can turn to the A ledger-sheets containing the tabs numbered from with B accounts, if desired. Each time a B? account isentered on the A ledgerpages containiu the tabs numbered from 19 to 22 t e'bookkeeper turns to the tab numbered 2Q the tab numbered 18 B index-sheet and enters the name on the proper horizontal line corresponding with the number of the tab of the A ledger-page which he,has used. By reason of the fact that the B tabs 3" are it will be obvious that the lower portion of the B indexsheet 1', containing the horizontal lines numinclusive, can' be caused to fit along the edge of the A- ledger-sheets containing the tabs numbered from '19. to 22, so that whenever the bookkeeper finds a name entered, for instance, on the horizontal line 20 of theVB 1 index-sheet ,1 he places'his'finger upon the of the set of A ledgerpages 2 and immediately opens the book to a B account which has been placed in the set .From the foregoing descripof A pages. tion it will be seen that all of the fA" pages containing the tabs numbered from 5 19- to- 22 can be used for either A accounts or B accounts without interfering in any way fvr'ith the index facilities of the improved e er. 1

he third set of ledger-sheets for the next set of ledger-accounts is exactly the same as the first set of ledger-sheets 2, exceptingthat the tabs 4? thereof are numbered from 5 to 22 inclusive, and the first sheet, which contains the tab 5 and immediately follows the index-sheet 1, is cut away down. to the point 4 as shown,'so that the tabs 1, 2, 3,

cut away below and 4 of the ledger-pages 2' will be located above the upper edgefi of the third set of tabs 4* and will not be obscured or concealed thereby. For this reason it will beobvious that the ledger-sheets 2 containin the tabs 1, 2, 3, and 4 can beused not orfiy for re ceiving B? accounts which'can be indexed u on the upper -section of the B indexs eet 1 down to the horizontal line 30, but said ledger-sheetscah also be used for containing B r-y accounts, which will be indexed upon the upper section of thethird index-sheet 1. The fourthset of ledger-sheets for the next letter following B r-y-such, for example, as the letter Cwill br formed with tabs exactly the same as the tabs 3 on the second set of ledger-sheets 2, and all the other sets of led er-sheets throughout the book will be formed in the same manner, every other'se't of tabs being similar, so that oneset oftabs will start at a point removed from the end of the next preceding set of tabs, so as to expose a portion of the preceding set of tabs and normally conceal the remainder of said preceding set of tabs.

It will be obvious from the fore oing description that the different sets of tabs incline in opposite directions from the front to the rear of the ledgerthat is to say, while the sheet containing the tab l'in the first set of ledgensheetsQ is nearerthe beginning of the book than the [ledger-sheet containing the tab 22 still in the second set of ledgere sheets 2 the ledger-sheet containing the tab 18. is nearer the beginning of the book than the top and thebottom of the sheet indicate the first, second, third, or fourth letter in the surname, depending on the particular s stem of indexing which it is desired to use. n enhering the names on the index-sheets they are written so that the initial letter of the surl CO name comes in the vertical'column the letter of whichcorresponds'to the second, third, or

fourth letter in the name, according to the number of letters onthe index-tag at the top of the index-sheet. The initial letters imme-. diately follow the surname, and in the case of firms the first part of the firm-name is entered I as a surname would be. (Vhen a number of customers have the same surnam, the surname may be written once and the initial receded by ditto-marks written so that the st.

initial will come in the column the letter of I,

1.2 the first initial, pre is written on the which corresponds to the second initial. there be no middle name, ceded by ditto-marks,

twenty-seventh column or the given name written sothat its initial letter will be in the twenty-seventh column. (See entry of Camp, &c., Fig. 3.) If the first part of a number of firm-namesbe identical, the first part of the firm-name may be written once, I

and the second partof the name preceded by ditto-marks written so that vtherinitial letter will come in the column the letter of which corresponds to the initial letteiof said second art of the firm-name- (See entry of Coumbus, &c., Fig. 3.) I

The series of tags 13, attached to the top-3f e the index-sheet, begin at the front of the ger and run toward the back, starting near thecenter of the sheets andv extending outward to the ed e where one series ceases and another series egins near the'center of the sheet and extending outward as before. Two

series or rows of tags are sufficient for an ordinary sized ledger,- the first runningfrom A to 'M andathe-second from Mo to.

Z. Ordinary ta s of regular size attached to the top of a thic bookwill often be concealed by the'top of the-led er-pages, and it will benecessa'ry for the boo keeper to stoop overi-n an uncomfortable and tiresome-position to be-able to see the desired tag; By the manner herein shown of arranging the'tags this objection .is entirely overcome, as the tags. are placed at the to corner: of the ledger and-at the oint habit-u-a ly handled by-bookkeepers. y. the manner of printing on the top of the ledger and index sheet included in the series of tags du licates of the characters many difficulties present Withthe ordinary form of lodgers in use.

At the top and bottom of each of the ledger.-

sheets 2 the tab-numbers of which areless than 5 or more than 18 is a space .15 and-16,

respectively, which correspond: in area to the upper-and-lowersections 3- and 5 onithe index sheets which are formed by the lines 30 and 31, and upon these sections 15 and 16 of the ledger-sheets are: entered accounts Whenthe re ular ledger-sheets are full.

\ hat-is claimed is 1. account-book having a set of pages provided with a set of tabs, an index-sheet arranged adjacent said set of tabs, a second set of pags,.a.'second set of tabs connectedwith said second set of pages, one'end of said second setof tabs being located at a pointremoved from the end of the first-mentioned set oftabs to expose aportion vof said firstmentioned set of tabs and normally conceal the'remainder of said first-mentioned set of tabs, and a-secondindex-sheet arranged adjacent said second set of tabs and also adjacent the exposed portion of said first'mentioned set of tabs.

2. An account-book having a set of pages.

provided with a set of marginaltabs having a series of characters-thereon, an index-sheet having a series of characters identical with the characters on said tabs, a second set of pages, a second set of tabs connected with said second set-of pages, one end of said sec ond set oftabs being locatedat a point removed from the end of the first-mentioned set .of tabs to expose a portion of said first-- mentioned'set-of tabs and. normally conceal the remainder thereof, said second set of tabs being:- provided with a series of characters, and a second index-sheet having a series of characters identical with the series of characters of the first-mentioned set of tabs, said. index-sheet being arranged adjacent the second set of tabs andithe exposed portion of the first setof tabs In testimony: that I claim the foregoing as my own I have hereto affixed my signature in in thepresence'of two itnesses.

I ALDON .FENTON THOMPSON.

Witnesses J S. THOMPSON, W. J. EAKES.1. 

